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States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.

When considering bond financing, state and local policymakers should:

Federal and state laws should prohibit maximum hiring ages and mandatory retirement ages for all workers. This should include public-safety employees.

Businesses that bid on federal, state, and local contracts should be required to report any complaints and determinations of unlawful and unfair practices.

Due to their regressive nature, raising state and local sales taxes should not be the first choice for increasing tax revenues.

States and localities should include services in the taxable base to reduce regressivity and improve neutrality.

Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid

Enforcement of civil and criminal laws should avoid penalizing people with escalating fines, loss of rights, or criminal penalties when the person subject to enforcement cannot sa

The federal government should broadly interpret and vigorously enforce the ADA.

Governments should avoid enacting laws that are inconsistent with U.S. Supreme Court precedent on takings.